Accounting

The Australian Bankers’ Association submission on the Regulatory treatment of accounting provisions. 16 Jan 2017: The ABA provided the BCBS with comments on two documents: Consultative document: The Regulatory treatment of accounting provisions - interim approach and transitional arrangements, and Discussion paper: Regulatory treatment of accounting provisions.

The Australian Bankers’ Association submission on Accounting for Dynamic Risk Management 17 Oct 2014: The ABA responded to the International Accounting Standards Board’s discussion paper, ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging’.

Australian Bankers’ Association submission on Hedge Accounting ED/2010/13 9 Mar 2011: The Australian Bankers’ Association (ABA) provided general thoughts and commented on the specific questions raised by the International Accounting Standards Board Exposure Draft. The ABA supports the Board’s efforts to improve the current hedge accounting Requirements because the current requirements under IAS 39 are too restrictive and result in accounting outcomes that don’t reflect the economic relationships established by an entity’s risk management strategies.

Australian Bankers’ Association Submission on Fair Value Option for Financial Liabilities 19 Jul 2010: The Australian Bankers’ Association provided comment om the Fair Value Option for Financial Liabilities Exposure Draft to the International Accounting Standards Board

Australian Bankers’ Association Submission on Exposure Draft ED/2099/12 – Financial Instruments:Amortised Cost and Impairment 30 Jun 2010: The Australian Bankers’ Association provided comment on the Exposure Draft to the International Accounting Standards Board

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